In the UK, certain goods deemed necessities, such as [[food]] and children's [[clothing]], are exempt from VAT. However, this exemption has tended to lag behind societal change, so that many products that most people would now consider necessities, such as [[telephone]]s and certain hygiene products, are not VAT-exempt. | In the UK, certain goods deemed necessities, such as [[food]] and children's [[clothing]], are exempt from VAT. However, this exemption has tended to lag behind societal change, so that many products that most people would now consider necessities, such as [[telephone]]s and certain hygiene products, are not VAT-exempt. |